TMI Blog2018 (6) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... x rate of 12% [CGST-6% + SGST-6%] is applicable to the contract, in pursuance of N/N. 24/2017-Central Tax (Rate) dated 21.09.2017? Held that:- The composite supply of works contract as defined at Section 2 clause 119 of CGST Act 2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act'2017 - the applicant, being the successful bidder, got the single composite contract, but with three connected agreements for Supply of Materials, Erection & Civil Works respectively. All the three agreements were awarded to the applicant in response to a single tender notification & the general terms and conditions are commonly applicable to all the three agreements. The applicant is supplying the material and providing the ere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt') holding GSTIN number 29AACCS5473FIZ0, having registered address at 2nd Floor, 2904 CH 67, Saraswathipuram, Mysuru - 570 009, are registered taxable person, have filed an application, on 05,12-2017, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 IGST Act, 2017 read with Rule 104 of CGST Rules 2017 8b KGST Rules 2017, in form GST ARA-01. They enclosed copy of challan for ₹ 10,000/- bearing CIN number ICIC17122900004271 dated 01-12-2017 towards the fee for advance ruling and hence the instant application is admitted. 2. The applicant is engaged in execution of works awarded by M/s Karnataka Power Transmission Corporation Limited (hereinafter referred to as KPTCL ), for construction of power lines, ere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not so as to claim the concessional rate of GST @ 12% in pursuance of Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017. FINDINGS DISCUSSION: 5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri L Arun Kumar, Executive Director, during the personal hearing. We also considered the questions/issues on which advance rulings have been sought for by the applicant, relevant facts having bearing on the questions/issues raised, the applicant's understanding/interpretation of law in respect of the issue. 6. The Applicant sought advance ruling on the two questions i.e (1) Whether the contract, executed by them for KPTCL, is a divisib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable to all the three agreements. The applicant is supplying the material and providing the erection of towers service and also civil works service. Therefore the contract entered by the applicant is of the nature of indivisible' and squarely falls under the works contract, which is a service. 11. The second question is whether the applicant is entitled for the concessional rate of GST @ 12% as per Notification No.24/2017 Central Tax (Rate) dated 24.09.2017 or not. The Applicant at point II of Annexure A has reproduced a portion of the Notification No.24/2017 Central Tax (Rate) dated 24.09.2017 and highlighted the words 'State Government'. Also on the next page they have submitted a bullet point KPTCL is covered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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